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UNITED STATES v. LUCIENNE D'HOTELLE

No. 76-1117.

558 F.2d 37 (1977)

UNITED STATES of America, Plaintiff, Appellant, v. LUCIENNE D'HOTELLE de BENITEZ REXACH et al., Defendants, Appellees.

United States Court of Appeals, First Circuit.

Decided June 20, 1977.

Attorney(s) appearing for the Case

John McCarthy, Atty., Tax Division, Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Julio Morales Sanchez, U. S. Atty., Jose A. Anglada, Asst. U. S. Atty., San Juan, P. R., Gilbert E. Andrews and Crombie J. D. Garrett, Attys., Tax Division, Dept. of Justice, Washington, D. C., were on brief, for plaintiff, appellant.

Roberto Buso Aboy, Santurce, P. R., for Maria Benitez Rexach Vda. de Andreu, defendant, appellee.

Rene Benitez pro se., and for Felix Benitez and Haydee Benitez, defendants, appellees.

Before COFFIN, Chief Judge, INGRAHAM, Circuit Judge, CAMPBELL, Circuit Judge.

INGRAHAM, Circuit Judge.

This case and related lawsuits reflect the United States' efforts to tax income earned in the 1940's and 1950's by Felix Benitez Rexach, husband of Lucienne D'Hotelle de Benitez Rexach.1 The deaths of Lucienne and Felix have not halted the litigation. We hold that the district court erred in ruling that Lucienne was not liable for taxes on one-half the income earned by...

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